Tax Administration 税收征管

Tax Collection and Administration Law (税收征收管理法) Governs tax registration, filing, assessment, collection, and penalties.

State Taxation Administration (STA) 国家税务总局

The STA is a direct subordinate to the State Council, responsible for managing nationwide collection of taxes, social insurance premiums, and relevant non-tax revenue.

Structure

• National level: State Taxation Administration
• Provincial level: Provincial Tax Bureaus
• Municipal level: Municipal Tax Bureaus
• County level: County Tax Bureaus
• Township level: Tax offices

Local tax bureaus implement a dual-leadership system led by the STA and supported by local governments.

Tax Registration

All enterprises must register with the tax authorities and obtain a tax identification number (纳税人识别号).

Fapiao System 发票制度

China uses a unique official invoice system (发票). VAT invoices (增值税发票) are the primary document for input tax deduction.

Types

• VAT Special Invoice (增值税专用发票) — allows input tax credit
• VAT General Invoice (增值税普通发票) — no input credit
• Electronic invoices (电子发票) — increasingly promoted

TaxExpress 税路通

Cross-border tax service brand launched by the STA to support foreign-invested enterprises with tax compliance and consultation.

Key Regulations

• Tax Collection and Administration Law (税收征收管理法)
• Implementation Rules (税收征收管理法实施细则)

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Source: MOFCOM Foreign Investment Guide (2025 Edition)